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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Desviya Marta
Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Indonesia
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Desviya Marta; Nofryanti Nofryanti
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i1.756

Abstract

This study aims to determine the effect of capital intensity, sales growth and company size on tax avoidance in healthcare companies listed on the indonesia stock exchange. This type of research is type of quantitative research. The data used in this study is secondary from the indonesia stock exchange for the period 2016-2020. The number of samples in this study were 8 companies with an observation period of 5 years so that the number of research samples is 40.. The technic used in this research is purposive sampling. The data in this study used panel data regression analysis using the Eviews 12 application. Based on the results of panel data regression analysis, it show that capital intensity have no effect on tax avoidance, sales growth and company size an effect on tax avoidance.
Co-Authors Nofryanti Nofryanti